17. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income tax reconciliation

	Year ended December 31,
	2018			2017
Computed “expected” tax expense (benefit)	$	(755,744	)	$	(1,034,086	)
State taxes, net of federal benefit		(251,217	)		(171,202	)
Goodwill impairment and other non-deductible items		(74,120	)		643,016
Change in federal tax rates		–			4,145,380
Change in deferred tax asset valuation allowance		1,081,081			(3,583,108	)
Income tax expense	$	–		$	–

Deferred tax assets and liabilities

	2018			2017
Deferred tax assets:
Charitable contributions	$	2,900		$	2,900
Reserve for bad debt		17,805			17,948
Stock options		3,448,014			3,416,792
Deferred Revenue		233,883			–
Depreciation		22,937			6,920
Other		19,661			17,674
Net operating loss carryforward		7,755,622			6,957,507
Total gross deferred tax assets		11,500,822			10,419,741
Less: Deferred tax asset valuation allowance		(11,432,888	)		(10,351,807	)
Total net deferred tax assets		67,934			67,934
Deferred tax liabilities:
Accrued salaries		(67,934	)		(67,934	)
Total deferred tax liabilities		(67,934	)		(67,934	)
Total net deferred taxes	$	–		$	–